US20210201307A1

US20210201307A1 - Advanced methods, systems and devices for registering information in a database

Info

Publication number: US20210201307A1
Application number: US17/273,519
Authority: US
Inventors: Philippe THEVOZ
Original assignee: SICPA Holding SA
Current assignee: SICPA Holding SA
Priority date: 2018-09-11
Filing date: 2019-08-09
Publication date: 2021-07-01
Also published as: WO2020052878A1; EA202190731A1; US11763299B2; EP3850552A1; CN112714920A; JP2021536639A; JP7419628B2; KR20210056405A; BR112021004252A2

Abstract

A method and system are provided for registering, in a database, a transaction between two parties, and for allowing a third party to cause an action to be performed in relation to the transaction. The method comprise a step of creating (s2) a transaction record, steps of electronically signing (s4, s12) the transaction record, steps of registering (s6, s14) the transaction record in the database, steps of issuing a notification (s8, s16) that the transaction record has been registered in the database, steps of verifying (s10) the transaction record by the third party, and a step of causing (s18), by the third party, an action to be performed based on transaction content information.

Description

TECHNICAL FIELD

The present invention relates to the technical field of applied computer science. In particular, the invention relates to registering, i.e. recording, information in a computer-implemented database.

BACKGROUND OF THE INVENTION

The blockchain technology is used as a core component of the now well-known digital currency bitcoin. In the bitcoin system, the blockchain serves as a public ledger for all transactions (see Satoshi Nakamoto, “Bitcoin: A peer-to-peer electronic cash system.” (2008), retrieved on Mar. 2, 2017 from https://bitcoin.org/bitcoin.pdf).
The blockchain technology has inspired research in applied computer science, especially in the fields of databases, cryptography, and computer networks. Some of these research activities have focused on solving various technical problems relating to the implementation of reliable, secure and efficient computer-implemented methods, systems, and devices for registering, i.e. recording, transactions in a computer-implemented database.

SUMMARY OF THE INVENTION

To address or at least partially address the above-mentioned problems, methods, systems, and electronic devices according to the invention are defined in the independent claims. Particular embodiments are defined in the dependent claims.
In one embodiment, a method is provided for registering, in a database, a transaction between a first party, hereinafter referred to as “Alice”, and a second party, hereinafter referred to as “Bob”, and for allowing a third party, hereinafter referred to as “Carol”, to cause an action to be performed in relation to the transaction. Each of Alice and Carol has an electronic device capable of communicating with the database over a communication network and capable of electronically signing data to be sent over the communication network. The method comprises the following steps.
Alice's electronic device causes a record, hereinafter referred to as “transaction record”, to be created. The transaction record comprises: (i) an identifier, hereinafter referred to as “transaction identifier”, for identifying the transaction, (ii) an identifier for identifying Alice, and (iii) information, hereinafter referred to as “transaction content information”, relating to at least one of: the nature of the transaction and a value that the transaction is considered to have. Alice's electronic device then electronically signs the transaction record. The resulting transaction record is hereinafter referred to as “TR_kA”. TR_kAis then registered in the database.
Carol's electronic device is then notified that TR_kAhas been registered in the database. TR_kAis determined to be in accordance with a rule or set of rules and to have been electronically signed by Alice's electronic device. Carol's electronic device then electronically signs TR_kA. The resulting transaction record is hereinafter referred to as “TR_kA,kCl”. TR_kA,kClis then registered in the database.
Alice's electronic device is then notified that TR_kA,kClhas been registered in the database.
Carol's electronic device then causes an action to be performed, wherein the action is based on the transaction content information comprised in TR_kA,kCland is associated with levying a tax by Carol.
One of the advantages of the method is that it reduces the latency (i.e., the delay) in the process of recording of a transaction. Additional advantages of the method will become apparent from the detailed description below.
In one embodiment, a system is provided for registering, in a database, a transaction between a first party (“Alice”) and a second party (“Bob”), and for allowing a third party (“Carol”) to cause an action to be performed in relation to the transaction, wherein each of Alice and Carol has an electronic device capable of communicating with the database over a communication network and capable of electronically signing data to be sent over the communication network. The system is configured for performing the steps as described above.
The invention also relates in other embodiments to methods for participating in registering, in the database, such a transaction and for participating in allowing the third party (“Carol”) to cause an action to be performed in relation to the transaction, wherein the methods are carried out by any one of: Alice's electronic device and Carol's electronic device.
The invention further relates in further embodiments to electronic devices for participating in registering, in the database, such a transaction and for participating in allowing the third party (“Carol”) to cause an action to be performed in relation to the transaction, wherein the electronic devices are usable as any one of: Alice's electronic device and Carol's electronic device.
The invention also relates to computer programs or sets of computer programs comprising computer-readable instructions configured, when executed on an electronic device or set of electronic devices, to cause the electronic device or set of electronic devices to carry out any one of the above-described methods.
In some embodiments, as defined for example in dependent claim 6, the transaction relates to an object, and the object is marked with a code representing, or corresponding to, the transaction identifier. The code marked on the object may then be read, for example when the object is shipped by Alice, and it may then be determined, by querying the database, whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier represented by, or corresponding to, the read code. The object's nature may for example be determined by visual inspection of the object. Thus, in real-time or quasi real-time, a transaction may be registered, and it may later be checked whether the registered transaction correctly corresponds to an actual transaction.
The present invention will be described more fully hereinafter with reference to the accompanying drawings in which like numerals represent like elements throughout the different figures, and in which prominent aspects and features of the invention are illustrated.

BRIEF DESCRIPTION OF THE DRAWINGS

FIG. 1 is a message sequence chart of a method in one embodiment of the invention;

FIGS. 2 to 5 are four flowcharts of methods in four embodiments of the invention;

FIGS. 6a and 6b , which are to be read together, constitute a message sequence chart of methods in further embodiments of the invention;

FIG. 7 is a flowchart of a method according to one embodiment of the invention; and

FIG. 8 is a schematic diagram of an exemplary implementation of an electronic device in one embodiment of the invention.

DETAILED DESCRIPTION

The present invention will now be described in conjunction with specific embodiments. These specific embodiments serve to provide the skilled person with a better understanding, but are not intended to restrict the scope of the invention, which is defined by the appended claims. A list of abbreviations and their meaning is provided at the end of the detailed description for the sake of convenience.
FIG. 1 is a message sequence chart of a method in one embodiment of the invention. The method's aim is, firstly, to register, i.e. to record, in a database a transaction between a first party and a second party and, secondly, to allow a third party to cause an action to be performed in relation to the transaction. The first, second, and third parties (or, in other words, the actors) are referred to as Alice, Bob, and Carol respectively, purely for the sake of convenience.
The database is a computer-implemented database. Many forms of computer-implemented databases may be used. In one embodiment, the database is a distributed database. In one embodiment, the database is a distributed ledger (also called shared ledger). In one embodiment, the database is a shared permissioned ledger. In one embodiment, the database is a blockchain-based database, such as for example a public blockchain-based database, or a private blockchain-based database (such as for example a blockchain operated by a private consortium). In one embodiment, the database is a database (or ledger) secured by a blockchain (as described for example in US 2017/0033932 A1). In one embodiment, the database is immutable to a certain extent. This means that, after content has been recorded into the database, it is very difficult or computationally very demanding to alter said content.
Each of Alice and Carol has an electronic device capable of communicating with the database over a communication network. Many forms of electronic devices may be used, such as for example a personal computer, a laptop computer, a mobile phone, a smartphone, a tablet computer, a personal digital assistant, a wearable computer, a gaming device, a portable media player, a set-top box, and/or a camera. In one embodiment, Alice's and Carol's electronic devices are interconnected over one or more communication networks. Many forms of communication networks may be used as well, such as for example, but not limited to, the Internet and/or any kind of wired or wireless communication networks.
Each of Alice's and Carol's electronic devices is capable of electronically signing data on behalf of Alice and Carol respectively. For example, each of Alice and Carol has a key, i.e. a key usable for digitally signing data. In one embodiment, each of Alice's and Carol's key is a private key, and each of Alice and Carol also has a public key, both usable together in the framework of a public key cryptography, or asymmetric cryptography, system.
In one embodiment, electronically signing data comprises digitally signing it using a key, such as for example a private key as mentioned above.
In another embodiment, electronically signing data does not involve the use of a key. For example, electronically signing data may follow from the authentication of a user inputting some kind of user credentials, such as for example a username and a matching password, or biometric data. Following the authentication, the data may then be appended, as a form of electronic signature, with signature data indicating that the authentication took place.
In one embodiment, the transaction comprises a sale of a product or service. For example, Alice may be the seller, Bob may be the buyer. For example, Bob may be a consumer having to pay a tax (e.g. VAT or GST) on the product or service purchased from Alice, and Carol may be the tax authority. Alice's electronic device may be operable and configured to deliver a purchase receipt, preferably on which tax amount is listed separately, upon reception of a payment by Bob for the product or service. Moreover, Alice's electronic device may further be operable to perform the operation of payment by bank card (i.e. by Bob's bank card) as a bank card reader (possibly contactless), or receive a payment from a Bob's wireless data transfer portable equipment, e.g. via a NFC (“Near-Field Communication”) protocol, like a smartphone for example.
The method comprises the following steps s2, s4, s6, s8, s10, s12, s14, s16 and s18, which may be described step by step as follows, with reference to FIG. 1. In the following, when it is described that an electronic device performs a step, the step may be executed automatically for example by means of one or more computer programs executing on the electronic device, or by means of one or more integrated circuits (or the like) comprised in the electronic device. In some embodiments, for one or more steps of the method, a user may optionally be required to provide some input for a step to be completed.
Step s2
In step s2, Alice's electronic device causes a record, here referred to as “transaction record”, to be created. The record is a data structure that can be stored in the database.
In one embodiment, the transaction record is created by Alice's electronic device.
In another embodiment (not illustrated in FIG. 1), the transaction record is not created by Alice's electronic device itself. In that embodiment, Alice's electronic device may for example transmit, to the database, parameters required to create a transaction record. The database, or a computer program associated with or managing the database, then creates the transaction record. For example, a computer program managing the database may contain a set of instructions, i.e. a protocol, to create the transaction record. The transaction record, or a copy thereof, is then transmitted to Alice's electronic device for signature (according to step s4).
The transaction record is a data structure comprising: (i) an identifier, here referred to as “transaction identifier”, for identifying the transaction, (ii) an identifier for identifying Alice and (iii) information, here referred to as “transaction content information”, relating to at least one of the nature of the transaction and a value that the transaction is considered to have. The identifiers are unique identifiers so that they effectively allow in practice the identification of the transaction, and of Alice, respectively.
In one embodiment, the transaction record may be referred to as a so-called “smart contract”, so that creating a transaction record may also be referred to as initiating a smart contract. In one embodiment, the transaction content information comprises a description of the product or service, its price, and the value-added tax (VAT), also called goods and services tax (GST), applicable to the transaction.
Step s4
In step s4, Alice's electronic device electronically signs the transaction record, for example using Alice's key. The resulting transaction record, i.e. the electronically signed transaction record, is here referred to as “TR_kA”. When a transaction record is electronically signed, the data structure making up the transaction record is expanded in such a manner that the data structure also comprises the electronic signature. In other words, TR_kAcomprises at least the original transaction record (TR) (the status of which may have changed in the meantime) and the electronic signature of the transaction record by Alice's electronic device, for example using Alice's key (kA).
Step s6
In step s6 (illustrated by sub-steps s6.1 and s6.2 in FIG. 1), TR_kAis registered, i.e. recorded, in the database. In one embodiment, Alice's electronic device causes TR_kAto be registered in the database.
In one embodiment, registering TR_kAin the database is performed by Alice's electronic device, such as for example by a computer program executing on Alice's electronic device as an automatic consequence of signing step s4.
In another embodiment, registering TR_kAin the database is not performed by Alice's electronic device itself, but delegated to another electronic device as an automatic consequence of signing operation s4. For example, registering TR_kAin the database may be delegated to a computer program associated with the database.
Step s8
In step s8, Carol's electronic device is then notified that TR_kAhas been registered in the database.
In one embodiment (not illustrated in FIG. 1), TR_kAis transmitted to Carol's electronic device. TR_kAmay be transmitted to Carol's electronic device for example by Alice's electronic device, or by the database, or by a computer program associated with or managing the database. For example, a computer program managing the database may contain a set of instructions, i.e. a protocol, to transmit TR_kA. The invention is however not limited to these implementations. For example, in yet another implementation, Bob may be required to approve the transaction before sending TR_kAto Carol's electronic device.
The transmission of TR_kAto Carol's electronic device may be implemented by any type of message.
In another embodiment, TR_kAitself is not transmitted to Carol's electronic device, but only information that TR_kAis available, i.e. has been registered, in the database is transmitted to Carol's electronic device. In such a manner, Carol's electronic device is informed that the transaction record has been created, has been electronically signed by Alice's electronic device, and is ready to be electronically signed by Carol's electronic device. Information that TR_kAhas been registered in the database may be transmitted to Carol's electronic device for example by Alice's electronic device (not illustrated in FIG. 1), or by the database (as illustrated in FIG. 1), or by a computer program associated or managing with the database. For example, a computer program managing the database may contain a set of instructions, i.e. a protocol, to transmit said information.
The notification to Carol's electronic device that TR_kAhas been registered in the database may be implemented by any type of message.
Step s10
In step s10, TR_kAis determined to be in accordance with a rule or set of rules and to have been electronically signed by Alice's electronic device.
Step s10 may be performed by Carol's electronic device (for example after fetching TR_kAfrom the database, if not already available to Carol's electronic device), or by the database, or by a computer program associated with or managing the database. The performance of step s10 may alternatively be delegated to yet another network element.
In one embodiment, step s10 is performed as soon as Carol's electronic device has been notified that TR_kAhas been registered in the database.
In one embodiment, if it is determined that TR_kAis not in accordance with a rule or set of rules and/or has not been electronically signed by Alice's electronic device, the whole process may for example be interrupted.
Step s12
Then, in step s12, TR_kAis further electronically signed by Carol's electronic device, for example using Carol's key. That is, Carol's electronic device electronically signs TR_kA. The resulting transaction record, i.e. the further electronically signed transaction record, is here referred to as “TR_kA,kCl ^”.
TR_kA,kClcomprises at least original transaction record TR_kA(the status of which may have changed in the meantime) and the electronic signature of TR_kAby Carol's electronic device, for example using Carol's key (kC).
Step s14
In step s14 (illustrated by sub-steps s14.1 and s14.2 in FIG. 1), TR_kA,kClis registered, i.e. recorded, in the database. In one embodiment, Carol's electronic device causes TR_kA,kClto be registered in the database.
In one embodiment, registering TR_kA,kClin the database is performed by Carol's electronic device, such as for example by a computer program running on Carol's electronic device as an automatic consequence of the signing operation s12.
In another embodiment, registering TR_kA,kClin the database is not performed by Carol's electronic device itself, but by another electronic device as an automatic consequence of signing step s12.
Step s16
In step s16, Alice's electronic device is then notified that TR_kA,kClhas been registered in the database.
In one embodiment (not illustrated in FIG. 1), TR_kA,kClis transmitted to Alice's electronic device. TR_kA,kClmay be transmitted to Alice's electronic device for example by Carol's electronic device, or by the database, or by a computer program associated with or managing the database. The invention is however not limited to these implementations.
The transmission of TR_kA,kClto Alice's electronic device may be implemented by any type of message.
In another embodiment, TR_kA,kClitself is not transmitted to Alice's electronic device, but only information that TR_kA,kClis available, i.e. has been registered, in the database is transmitted to Alice's electronic device. In such a manner, Alice's electronic device is informed that the transaction record has been created. Information that TR_kA,kClhas been registered in the database may be transmitted to Alice's electronic device for example by Carol's electronic device (not illustrated in FIG. 1), or by the database (as illustrated in FIG. 1), or by a computer program associated with or managing the database. The invention is however not limited to these implementations.
The notification to Alice's electronic device that TR_kA,kClhas been registered in the database may be implemented by any type of message.
Step s18
In step s18, an action is caused to be performed by Carol's electronic device. The action is based on the transaction content information, i.e. the action that is triggered depends on the transaction content information. Further, the action is associated with levying a tax by Carol.
The method therefore reduces the latency (i.e., the delay) in the process of recording of the transaction in the database (steps s2 to s14) leading to the performance of the action based on the transaction content information (step s18). The method therefore provides a technical solution for monitoring transactions on a real-time (i.e., with low latency) and transaction-by-transaction basis. The monitoring may be performed by the third party, i.e. Carol.
In one embodiment, electronically signing a transaction record also involves time-stamping the transaction record, i.e. adding a timestamp to the transaction record data structure.
In one embodiment, determining s10 that TR_kAis in accordance with a rule or set of rules comprises: verifying, by Carol's electronic device, based on the identifier for identifying Alice and the transaction content information, the transaction conformity with the rule or set of rules. This may for example involve verifying that all the necessary information has been included in the transaction record, that the transaction is authorised, and that the selected VAT rate is correct.
In one embodiment, the transaction record further comprises a state variable indicating at least one of: (a) that the transaction record has been electronically signed (step s4) by Alice's electronic device; (b) that TR_kAhas been registered (step s6) in the database; (c) that Carol's electronic device has been notified (step s8) that TR_kAhas been registered in the database; (d) that TR_kAhas been determined (step s10) to be in accordance with the rule or set of rules and to have been electronically signed by Alice's electronic device; (e) that TR_kAhas been electronically signed (step s12) by Carol's electronic device; (f) that TR_kA,kClhas been registered (step s14) in the database; (g) that Alice's electronic device has been notified (step s16) that TR_kA,kClhas been registered in the database; and (h) that the action has been caused to be performed (step s18). In one embodiment, the state variable indicates whether each one of (a) to (h) is true or false.
The state variable therefore allows any authorized party to figure out, upon receiving or consulting a transaction record, which one of the above operations (a) to (h) have been performed. In other words, the status of the transaction record is logged in the database as part of the transaction record.
In one embodiment, the transaction relates to an object, and the object is marked with a code representing, or corresponding to, the transaction identifier. The object may for example be marked with the code immediately or shortly after creating the transaction record. The code may be marked on any part of the object, such as for example on the package surrounding the object's core.
The object may be of any type, such as for example, without being limited to, a bottle or can of beer, wine, liquor or soft-drink, a pack, packet or box of cigarettes or cigars, a medicine pack, a bottle of perfume, or any other excisable goods, a card, ticket, label, banderol, security foil, security thread or the like.
The code is a machine-readable code, which may for example comprise at least one of a linear barcode and a matrix barcode (e.g., a printed Data Matrix code or QR code). The code may represent the transaction identifier, or may correspond to the transaction identifier. The correspondence between the code and the transaction identifier may be a mathematical relationship (mathematically derivable correspondence) or may be stored in the database (registered correspondence).
In one embodiment in which the transaction relates to an object, and in which the object is marked with a code representing, or corresponding to, the transaction identifier, the method further comprises the following steps, as illustrated by the flowchart of FIG. 2. The code marked on the object is read s32 a, for example by a barcode reader or the like. It is then determined s34 a, by querying the database, at least one of: (i) whether the action (referred to in step s18) has been performed for a transaction identified by the transaction identifier represented by, or corresponding to, the read code; and (ii) whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier represented by, or corresponding to, the read code.
In one embodiment, the transaction relates to a service, and a document associated with the service is marked with a code representing, or corresponding to, the transaction identifier. The document may for example be marked with the code after creating the transaction record, such as immediately or shortly after creating the transaction record.
As mentioned above, the code is a machine-readable code, which may for example comprise at least one of a linear barcode and a matrix barcode (e.g., a printed Data Matrix code or QR code).
In one embodiment in which the transaction relates to a service, and in which a document associated with the service is marked with a code representing, or corresponding to, the transaction identifier, the method further comprises the following steps, as illustrated by the flowchart of FIG. 3, for example by a barcode reader or the like. The code marked on the document associated with the service is read s32 b. It is then determined s34 b, by querying the database, at least one of: (iii) whether the action (referred to in step s18) has been performed for a transaction identified by the transaction identifier represented by, or corresponding to, the read code; and (iv) whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier represented by, or corresponding to, the read code.
In one embodiment, the transaction relates to an object, and the transaction identifier corresponds to a signature, hereinafter referred to as “object signature”, generated based on at least one of: a property of the object, and a property of a material-based security element apposed on or attached to the object.
The above remarks as to the exemplary nature of the object also apply to the present embodiment.
In that embodiment, the method may further comprise the following steps, as illustrated by the flowchart of FIG. 4. The object signature is obtained s32 c using a suitable reader. It is then determined s34 c, by querying the database, at least one of: (v) whether the action (referred to in step s18) has been performed for a transaction identified by the transaction identifier corresponding to the obtained object signature; and (vi) whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier corresponding to the obtained object signature.
In one embodiment, the transaction relates to a service, and the transaction identifier corresponds to a signature, hereinafter referred to as “service-associated document signature”, generated based on at least one of: a property of a document associated with the service, and a property of a material-based security element apposed on or attached to the document associated with the service.
In that embodiment, the method may further comprise the following steps, as illustrated by the flowchart of FIG. 5. The service-associated document signature is obtained s32 d using a suitable reader. It is then determined s34 d, by querying the database, at least one of: (vii) whether the action (referred to in step s18) has been performed for a transaction identified by the transaction identifier corresponding to the obtained service-associated document signature; and (viii) whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier corresponding to the obtained service-associated document signature.
FIGS. 6a and 6b , which are to be read together, constitute a message sequence chart of methods in four embodiments of the invention. The methods differ from the method illustrated by FIG. 1 in that they comprise the following additional steps.
In a first embodiment (as discussed for example with reference to FIG. 2), the object to which a transaction relates is marked s7 with a code (see FIG. 6a , step s7, “(i) code marking”). After this step of physically marking the object with a code, the object's code may later be read s32 and a track-and-trace determination may be performed s34 by querying the database (see FIG. 6b , steps s32-s34, “read and check”).
In a second embodiment (as discussed for example with reference to FIG. 3), a document associated with the service to which a transaction relates is marked s7 with a code (see FIG. 6a , step s7, “(i) code marking”). After this step of physically marking the document with a code, the document's code may be read s32 and a track-and-trace determination may then be performed s34 by querying the database (see FIG. 6b , steps s32-s34, “read and check”).
In a third embodiment (as discussed for example with reference to FIG. 4), an object signature of the object to which a transaction relates is generated s7 (see FIG. 6a , step s7, “(ii) “object signature” generation”). After generating the object signature, i.e. a physical signature of the object, the object signature may be obtained s32 and a track-and-trace determination may then be performed s34 by querying the database (see FIG. 6b , steps s32-s34, “read and check”).
In a fourth embodiment (as discussed for example with reference to FIG. 5), a service-associated document signature of a document associated with the service to which a transaction relates is generated s7 (see FIG. 6a , step s7, “(iii) “service-associated document signature” generation”). After generating said service-associated document signature, i.e. a physical signature of the document, the service-associated document signature may then be obtained s32 and a track-and-trace determination may then be performed s34 by querying the database (see FIG. 6b , steps s32-s34, “read and check”).
Step s7 is carried out by or at least controlled by Alice or by Alice's operators, as illustrated by the dotted arrow from Alice to the box illustrating step s7. Step s7 may be performed at any time after step s2. Steps s32-s34 are carried out by or at least controlled Carol or by Carol's operators on the field, as illustrated by the dotted arrow from Carol to the box illustrating steps s32-s34.
In one embodiment, any one of the above-referred object signature and the above-referred service-associated document signature comprises a material-based security element. A material-based security element is an element including a material of which a characteristic property relating to its specific nature and proportion allows materially authenticating the marked item by merely detecting said characteristic property. This material's characteristic property constitutes a material signature of the marking. For example, the material-based security element may be provided in the form of a luminescing material. The luminescence may be revealed under non-visible light, e.g. ultraviolet light or infrared light. Alternatively, the luminescence may be revealed upon application of visible light. The luminescent material may be an up converting luminescent material or a down converting luminescent material. The luminescent material may be a phosphorescent or fluorescent material, particularly when combined with the decay half-life or other decay time material characteristic. The marking may be printed with an ink including said luminescent material (as luminescent pigments). A specific reader may be necessary for detecting the material signature of a marking including a given material-based security element: for example, in case of a fluorescent ink, the reader must illuminate the ink with an appropriate excitation light and then detect the luminescence light emitted by the ink, and for example, be capable of detecting and measuring a decay time rate (i.e. the physical characteristic) of this luminescence light.
The embodiments illustrated with reference to FIGS. 2 to 6 allow the implementation of an efficient track and trace solution in combination with the method of registering the transaction in the database. In other words, the physical marking on the objects, and/or on documents associated with services, or the material signature thereof, notably enables to find out the status of the transaction by querying the database. Especially, whether the action has been duly performed can be identified, and/or whether the object nature matches the expected nature of the object in accordance with the information in the database can also be identified. This may enable the detection of fraud.
The action of above-described step s18 is associated with levying a tax by Carol, such as for example a VAT or GST.
As mentioned above, the method illustrated with reference to FIG. 1 reduces the latency in the process of recording of a transaction in the database leading to the performance of action based on the transaction content information. The method therefore provides a technical solution for monitoring transactions on a real-time (i.e. with low latency) and transaction-by-transaction basis. This has considerable collateral advantages when the action of step s18 is associated with levying a tax, such as for example a VAT or GST. This may be explained as follows.
At the time of writing, VAT collection in most countries is mostly delegated to all economic actors, assuming that each actor will duly comply with the applicable rules. In order to ensure that the rules are complied with, the tax authority is conducting audits, and fines and penalties are used to deter fraud, but with limited success. Indeed, the VAT collection process involves many actors, with millions (if not billions) of transactions, so that it is virtually impossible for the tax authority to prevent fraud. Furthermore, the conventional VAT collection is affected by an inherent latency caused by both the accounting-driven bundling of invoices and the legal requirements according to which economic actors must issue VAT declarations only periodically (e.g., every month, every quarter, or every year).
When the action of step s18 is associated with levying a tax, the solution described with reference to FIG. 1 provides technical means to record, track, report, settle and audit VAT transactions between trustless parties, i.e. Alice who may be the seller, Bob who may be the buyer, and Carol who may be the tax authority. This may be achieved by replacing the conventional VAT invoices by transaction records into the database, so as to automatically record, track and settle the corresponding VAT transactions on a transaction-by-transaction basis and with low latency. A VAT transaction may for example be encoded into a so-called smart contract automatically executing the settlement of the VAT between the different parties on a blockchain-based database.
In one embodiment, upon electronically signing TR_kA, by Carol's electronic device (step s12), for example using Carol's key, an account associated with Alice is debited from an amount representing a tax on the added value that is considered to result from the transaction. In other words, in that embodiment, Carol's signature triggers the debit of Alice's account.
Such an embodiment is advantageous in that the tax, such as VAT, may be collected (or accounted for) in a transaction per transaction basis, in an automatic manner, and with low latency, in such a manner that the opportunities to commit fraud (such as the so-called missing trader fraud) are reduced. A company (usually a small one) will not be able to suddenly generate a totally abnormal amount of transactions (with respect to its size and type of business) during weeks or months, thus owing a very large amount of VAT to the tax authority (and then suddenly disappearing without paying the owed amounts) before the next tax self-declaration filing. With the above-described transaction-by-transaction based method and system, the tax authority can see in real time the level of VAT owed by each company and is able to detect potential fraudster and intervene, before the company accumulates abnormal VAT debts.
In another embodiment, an account associated with Alice is debited from an amount representing a tax on the added value that is considered to result from the transaction only when TR_kA,kClhas been notified to Alice's electronic device, not before that.
FIG. 7 is a flowchart of a method in a further embodiment of the invention. The method comprises the following steps.
Based on a so-called smart contract template T200 (i.e., a template for creating a transaction record) (see sub-step s2.1 on FIG. 7) and on a smart contract identifier T390 (i.e., a transaction identifier) (see sub-step s2.2 on FIG. 7), a smart contract (i.e., a transaction record) is created T210. Alice may then input T220 parameters into the smart contract (see sub-step s2.3 on FIG. 7). (This corresponds to step s2 discussed for example with reference to FIG. 1).
Alice's electronic device then electronically signs T230 the smart contract (which becomes TR_kA), before submitting it T240 to the database T380, which may for example be an immutable ledger. (This corresponds to steps s4 and s6 discussed for example with reference to FIG. 1).
The registration of the smart contract into the database is then notified T250 to Carol's electronic device. (This corresponds to step s8 discussed for example with reference to FIG. 1).
Carol's electronic device then performs T260 a conformity check and verifies T260 whether the smart contract has been duly signed by Alice's electronic device. (This corresponds to step s10 discussed for example with reference to FIG. 1) If the determination T260 fails, the process may for example return to step T220. If the determination T260 succeeds, Carol's electronic device then electronically signs T270 the smart contract (which becomes TR_kA,kCl) and submits it to the database T380 (this corresponds to steps s12 and s14 discussed for example with reference to FIG. 1), Carol's electronic device (the tax authority) then debits T280 the tax account of Alice.
The registration of the smart contract into the database is then notified T290 to Alice's electronic device. (This corresponds to step s16 discussed for example with reference to FIG. 1). The transition is then considered to be completed T350/s18.
The above-described steps may be regarded as forming the “digital part” T360 of the method and system. In parallel, a “physical marking” part T370 is also illustrated on the right-hand side of FIG. 7. In that part, a code T400/s7.1 (smart contract identifier) may be marked on the object s7.2, on the invoice T410/s7.3, and even on the package containing corresponding objects s7.4. (This corresponds to step s7 discussed for example with reference to FIG. 6a ) Later, a track-and trace check may be performed s32/s34 on behalf of the tax authority, as discussed for example with reference to FIG. 6 b.
Thanks to the above method, the tax authority (i.e., Carol) is able to monitor in real-time (i.e. with low latency) the tax credit status of any taxpayer (Alice). To do so, the database (e.g. the blockchain ledger) may be consulted, allowing the concatenation of all debit operations assigned to Alice, as result of all previous transactions, as well as the effective payments from Alice. For any taxpayer for whom there is a suspicion of fraud, such as for example Alice, the tax authority may set maximum limits of tax debt (such as a threshold value). If Alice reaches this limit and wants to create new transactions (i.e., to invoice new sales), the tax authority can undertake some actions before allowing further transactions. These actions may for example comprise sending an auditor to Alice's premises, requesting guarantees from Alice (e.g., a bank guarantee) to secure a higher tax debt, reducing the current debt by a payment, etc. Blocking any further transaction may even be considered.
Furthermore, for each transaction, the existence of the seller (Alice) in the official register of taxpayers may be checked by the tax authority (Carol). The signature authorizations of the persons who electronically sign on behalf of their legal entities (Alice) may also be checked on the official register of taxpayers and/or the commercial register.
Yet furthermore, the relevance of the data entered by Alice in the smart contract may be checked. This may for instance comprise: (i) whether the tax class (i.e. the tax rate that will be applied) corresponds to the goods which are described (e.g. the reduced tax rate applicable to food is not necessarily valid for luxury goods); (ii) whether Alice is registered as taxpayers; and (iii) whether the value of the transaction is specified.
Furthermore, whether the electronic signature is indeed valid may be checked (i.e. they correspond to authorized signees of Alice).
Yet furthermore, analyzing the data contained in the database enables the detection of potential fraudulent behaviors from taxpayers (Alice). This may be done by the recognition of specific patterns or specific combination of patterns, such as:
a. Small companies
b. Companies recently acquired
c. Recent change in the company board and/or management
d. Frequent change of the person signing the transactions (with respect to the size of the company)
e. Business outside the usual scope of the company (e.g. a restaurant starting to sell electronic goods)
f. Volume of sales becoming suddenly very important
g. Purchases in a different county (import)
h. Late payments of the due taxes
When there is a suspicion of fraud, the tax authority may trigger different kind of actions:
i. Simple request for explanations
j. Physical inspections of the company premises
k. Physical audit of the company personnel, directors and board
l. Physical inspection of the goods, in Alice premises
FIG. 8 is a schematic diagram of an exemplary implementation of an electronic device 800 that may be used for example as Alice or Carol's electronic device, in a method or system according to the invention.
As illustrated by FIG. 8, electronic device 800 comprises a computing unit that may include a bus 805, a processing unit 803, a main memory 807, a ROM 808, a storage device 809, an input device 802, an output device 804, and a communication interface 806. Bus 805 may include a path that permits communication among the components of electronic device 800.
Processing unit 803 may include a processor, a microprocessor, or processing logic that may interpret and execute instructions. Main memory 807 may include a RAM or another type of dynamic storage device that may store information and instructions for execution by processing unit 803. ROM 808 may include a ROM device or another type of static storage device that may store static information and instructions for use by processing unit 803. Storage device 809 may include a magnetic and/or optical recording medium and its corresponding drive.
Input device 802 may include a mechanism that permits an operator to input information to processing unit 803, such as a keypad, a keyboard, a mouse, a pen, voice recognition and/or biometric mechanisms, etc. Output device 804 may include a mechanism that outputs information to the operator, including a display, a printer, a speaker, etc. Communication interface 806 may include any transceiver-like mechanism that enables electronic device 800 to communicate with other devices and/or systems (such as with a base station, a WLAN access point, etc.). For example, communication interface 806 may include mechanisms for communicating with another device or system via a network.
Electronic device 800 may perform certain operations or processes described herein. These operations may be performed in response to processing unit 803 executing software instructions contained in a computer-readable medium, such as main memory 807, ROM 808, and/or storage device 809. A computer-readable medium may be defined as a physical or a logical memory device. For example, a logical memory device may include memory space within a single physical memory device or distributed across multiple physical memory devices. Each of main memory 807, ROM 808 and storage device 809 may include computer-readable media. The magnetic and/or optical recording media (e.g., readable CDs or DVDs) of storage device 809 may also include computer-readable media. The software instructions may be read into main memory 807 from another computer-readable medium, such as storage device 809, or from another device via communication interface 806.
The software instructions contained in main memory 809 may cause processing unit 803 to perform operations or processes described herein, such as for example decoding a machine-readable code. Alternatively, hardwired circuitry may be used in place of or in combination with software instructions to implement processes and/or operations described herein. Thus, implementations described herein are not limited to any specific combination of hardware and software.
Any one of the above-referred elements may be implemented in hardware, software, field-programmable gate array (FPGA), application-specific integrated circuit (ASICs), firmware or the like.
Although the present invention has been described on the basis of detailed examples, the detailed examples only serve to provide the skilled person with a better understanding, and are not intended to limit the scope of the invention. The scope of the invention is much rather defined by the appended claims.
Abbreviations:
ASICs application-specific integrated circuit
FPGA field-programmable gate array
GST goods and services tax
kA Alice's key
kC Carol's key
TR transaction record
VAT value-added tax
The above disclosed subject matter is to be considered illustrative, and not restrictive, and serves to provide a better understanding of the invention defined by the independent claims.

Claims

1. A method for registering, in a database, a transaction between a first party and a second party and for allowing a third party to cause an action to be performed in relation to the transaction, wherein each of the first party and the third party has an electronic device capable of communicating with the database over a communication network and capable of electronically signing data to be sent over the communication network, comprising:

causing, by the first party's electronic device, the creation of a transaction record, comprising

a transaction identifier for identifying the transaction,

an identifier for identifying the first party, and

transaction content information relating to at least one of the nature of the transaction and a value that the transaction is considered to have;

electronically signing, by the first party's electronic device, the transaction record;

registering a resulting transaction (TR_kA) in the database;

notifying the third party's electronic device that TR_kAhas been registered in the database, and

determining that TR_kAis in accordance with a rule or set of rules and has been electronically signed by the first party's electronic device;

then, electronically signing, by the third party's electronic device, TR_kA;

registering a resulting transaction (TR_kA,kCl) in the database;

notifying the first party's electronic device that TR_kA,kClhas been registered in the database; and

causing, by the third party's electronic device, an action to be performed, wherein the action is based on the transaction content information comprised in TR_kA,kCland is associated with levying a tax by the third party,

wherein, upon electronically signing TR_kAby the third party's electronic device, an account associated with the first party is automatically debited from an amount representing a tax on the added value that is considered to result from the transaction.

2. The method of claim 1, wherein determining that TR_kAis in accordance with a rule or set of rules comprises:

verifying, by the third party's electronic device, based on the identifier for identifying the first party and the transaction content information, the transaction conformity with the rule or set of rules.

3. The method of claim 1, wherein the transaction record further comprises a state variable indicating at least one of:

that the transaction record has been electronically signed by the first party's electronic device;

that TR_kAhas been registered in the database;

that the third party's electronic device has been notified that TR_kAhas been registered in the database;

that TR_kAhas been determined to be in accordance with the rule or set of rules and to have been electronically signed by the first party's electronic device;

that TR_kAhas been electronically signed by the third party's electronic device;

that TR_kA,kClhas been registered in the database;

that the first party's electronic device has been notified that TR_kA,kClhas been registered in the database; and

that the action has been caused to be performed.

4. The method according to claim 1, wherein the transaction relates to an object, and the object is marked with a code representing, or corresponding to, the transaction identifier.

5. The method of claim 4, further comprising marking the object with the code after creating the transaction record.

6. The method of claim 5, further comprising:

reading the code marked on the object; and

determining, by querying the database, at least one of:

whether the action has been performed for a transaction identified by the transaction identifier represented by, or corresponding to, the read code; and

whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier represented by, or corresponding to, the read code.

7. The method according to claim 1, wherein the transaction relates to a service, and a document associated with the service is marked with a code representing, or corresponding to, the transaction identifier.

8. The method of claim 7, further comprising marking the document with the code after creating the transaction record.

9. The method of claim 8, further comprising:

reading the code marked on the document associated with the service; and

determining, by querying the database, at least one of:

10. The method according to claim 1, wherein the transaction relates to an object, and the transaction identifier corresponds to an object signature generated based on at least one of:

a property of the object; and

a property of a material-based security element apposed on or attached to the object.

11. The method of claim 10, further comprising:

obtaining the object signature; and

determining by querying the database, at least one of:

whether the action has been performed for a transaction identified by the transaction identifier corresponding to the obtained object signature; and

whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier corresponding to the obtained object signature.

12. The method according to claim 1, wherein the transaction relates to a service, and the transaction identifier corresponds to a service-associated document signature generated based on at least one of:

a property of a document associated with the service; and

a property of a material-based security element apposed on or attached to the document associated with the service.

13. The method of claim 12, further comprising:

obtaining the service-associated document signature; and

determining, by querying the database, at least one of:

whether the action has been performed for a transaction identified by the transaction identifier corresponding to the obtained service-associated document signature; and

whether the object's nature matches the transaction content information of the transaction identified by the transaction identifier corresponding to the obtained service-associated document signature.

14. (canceled)

15. A system for registering, in a database, a transaction between a first party and a second party and for allowing a third party to cause an action to be performed in relation to the transaction, wherein each of the first party and the second party has an electronic device capable of communicating with the database over a communication network and capable of electronically signing data sent over the communication network, the system being configured for:

a transaction identifier for identifying the transaction,

an identifier for identifying the first party, and

registering a resulting transaction (TR_kA) in the database;

then, electronically signing, by the third party's electronic device, TR_kA;

registering a resulting transaction (TR_kA,kCl) in the database;

notifying (s16) the first party's electronic device that TR_kA,kClhas been registered in the database; and

16. An electronic device for participating in registering, in a database, a transaction between a first party and a second party, and for participating in allowing a third party to cause an action to be performed in relation to the transaction, wherein the electronic device is usable as the third party's electronic device, is capable of communicating with the database over a communication network, and is capable of electronically signing data to be sent over the communication network, the electronic device being configured for:

being notified that a transaction record (TR_kA) has been registered in the database, wherein TR_kAcomprises:

a transaction identifier for identifying the transaction,

an identifier for identifying the first party, and

electronically signing TR_kAby the third party's electronic device;

causing a resulting transaction (TR_kA,kCl) to be registered in the database;

causing the first party's electronic device to be notified that TR_kA,kClhas been registered in the database; and

causing an action to be performed, wherein the action is based on the transaction content information comprised in TR_kA,kCland is associated with levying a tax by the third party,

wherein the electronic device is configured to enable that, upon electronically signing TR_kAby the third party's electronic device, an account associated with the first party is automatically debited from an amount representing a tax on the added value that is considered to result from the transaction.

17. A computer program product comprising computer-readable instructions configured, when executed on an electronic device or set of electronic devices, to cause the electronic device or set of electronic devices to carry out the method according to claim 1.